CA SB872

Excludes cannabis and cannabis products from the definition of "groceries" under Assembly Bill 1838, preventing local agencies from taxing these items under grocery tax restrictions.

Defines "groceries" to include raw or processed food and beverages intended for human consumption such as meat, dairy, produce, bread, beverages, and condiments, while explicitly excluding alcoholic beverages, tobacco products, and electronic cigarettes.

Defines "tax, fee, or other assessment on groceries" broadly to include sales and use taxes, gross receipts taxes, business taxes, excise taxes, and any similar levies on groceries or their manufacture, sale, or consumption.

Appropriates $12,000 from the General Fund to the California Department of Tax and Fee Administration to notify governmental entities of Assembly Bill 1838 requirements on its website.

Takes effect immediately upon enactment and becomes operative only if Assembly Bill 1838 of the 2017–18 Regular Session is enacted and becomes effective.